Activities of António Fernando CORREIA DE CAMPOS related to 2011/2082(INI)
Plenary speeches (1)
The future of VAT (debate)
Shadow opinions (1)
OPINION on the future of VAT
Amendments (8)
Amendment 2 #
Draft opinion
Paragraph 1
Paragraph 1
1. Underlines the needNotes that, given the impact of ageing societies on labour markets, savings and consumption patterns and public expenditure in the years to come, to shiftand also in the context of the economic and financial crisis affecting the EU, there is now a shift going on from direct taxation further to indirect taxation, and that this means that VAT is now a key instrument of macroeconomic policy;
Amendment 17 #
Draft opinion
Paragraph 2
Paragraph 2
2. Stresses that, as a result of the complexity of rules and administrative constraints, businesses often see the current VAT system as an obstacle to the completion of the sinternalgle market; notes that the varying nature of the current VAT arrangements for intra-EU trade tends to reflect negatively on businesses, and especially on SMEs;
Amendment 28 #
Draft opinion
Paragraph 3
Paragraph 3
3. Notes thatBelieves it is important to ensure convergence between on-line and physical environments, so as to put an end to the existing discrimination in terms of differenting VAT rates and complex administrative procedures that are a major burden for development of e-commerce; stresses that e-retailers have greater difficulty toenormous problems selling goods and services in other Member States, leaving the true potential of the single market untapped;
Amendment 34 #
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Stresses the need to develop a strategy at EU level for fighting tax avoidance in the context of VAT in relation to the parallel/informal economy, the aim being to prevent distortions of competition between enterprises and ensure a level playing field, while avoiding huge losses to the public treasury and breaches of social and labour legislation;
Amendment 41 #
Draft opinion
Paragraph 4
Paragraph 4
4. Welcomes the Digital Internal Market study; calls on the Commission to improve interoperability of electronic signatures and to consider revision and extension of the Electronic Signature directive in order to reduce the administrative burden foron enterprises, especially SMEs;
Amendment 45 #
Draft opinion
Paragraph 5 a (new)
Paragraph 5 a (new)
5a. Stresses the importance of establishing, by 1 January 2015, the 'single counters' for VAT, and proposes the standardisation of invoices at EU level;
Amendment 47 #
Draft opinion
Paragraph 6
Paragraph 6
6. Notes that according to the subsidiarity principle Member States should keep their possibility to decide on reduceddiffering levels of VAT in certain sectors in order to better implement European and national policies or, on the basis of national historical, economic, social, cultural or environmental factors.;
Amendment 55 #
Draft opinion
Paragraph 6 a (new)
Paragraph 6 a (new)
6a. Recalls that the creation of new own resources is a provision of the Treaty of Lisbon, and welcomes the Commission's recent proposal for 2014-2020 for the introduction of a Europe-level VAT as a source of financing for the EU budget;